Future Consumer Limited Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
In a recent decision, the Madhya Pradesh High Court dismissed a petition filed by Future Consumer Limited, a public limited company, challenging a tax liability order issued by the Deputy Commissioner of State Tax, Circle-14, Indore. The tax demand amounted to Rs. 54,20,478, which includes interest and penalties, imposed under Section 73 of the Goods and Services Tax (GST) Act.
Background of the Case
Future Consumer Limited, a major player in the food-led FMCG sector, operates under GST registration number 23AABCS0279B1ZW. The company is engaged in branding, manufacturing, and distribution of consumer products across food, home care, and personal care segments. The dispute arose following a tax notice issued by the State Tax Department, highlighting discrepancies in the company’s GST return filings.
The initial notice (Form GST ASMT-10), issued in June 2023, identified discrepancies and required the company to respond. When the company failed to address the notice, a show-cause notice was subsequently issued under Section 73(1) of the GST Act on August 24, 2023, with a summons to appear on September 25, 2023. Despite repeated notices, the company neither responded nor appeared before the tax authorities.
